https://www.taxtmi.com/caselaws?id=459802 Delay in filing GSTR-3B was considered in light of the amendment inserting Section 16(5) into the CGST/KGST regime by Section 118 of the Finance Act, 2024. The Court held that the petitioner should be given an opportunity to respond afresh and that the amended provisions had to be applied before further action. The impugned GST adjudication and demand orders were therefore set aside, and the proceedings were remitted to the stage of show cause notice for fresh consideration in accordance with law. en-us Tue, 05 Nov 2024 00:00:00 +0530 Wed, 09 Jul 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459802 Delay in filing GSTR-3B was considered in light of the amendment inserting Section 16(5) into the CGST/KGST regime by Section 118 of the Finance Act, 2024. The Court held that the petitioner should be given an opportunity to respond afresh and that the amended provisions had to be applied before further action. The impugned GST adjudication and demand orders were therefore set aside, and the proceedings were remitted to the stage of show cause notice for fresh consideration in accordance with law. Case-Laws GST Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459802